Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency

DOI

10.2991/aicar-18.2019.35How to use a DOI?

Keywords

dakwah transparency; compliance; Islamic Sharia; disclosure

Abstract

Sharia compliance statements disclosure in accounting of Islam can be the answer to the question of the sharia of the Islamic bank transactions, for this to be a doubt moslem societies. This research aims to develop a form of sharia compliance disclosure statements that shows accountability to God and society in the dimensional dakwah from sharia people’s credit bank (BPRS). This bank is called in Indonesian as Bank Perkreditan Rakyat Syariah (BPRS). BPRS which is the site of this research is BPRS Harta Insan Karimah (BPRS HIK). This research is qualitative research using primary and secondary data. Informants in this study as many as 5 informants. The method used is krida dakwah by using the concept of dakwah’s Muhammad Natsir as analytical tools. Results of the study showed that as long as this commitment remains in dakwah BPRS HIK through Islamic business. This is apparent from the Mission of the BPRS HIK has commitment in dakwah rahmatan lil alamin. That commitment gave birth to the spiritual values of dakwah transparency over Sharia compliance disclosure BPRS HIK from the side of the information economy but in refers sharia information opinions of sharia supervisory board (DPS). Based on the findings, the authors produce a sharia compliance disclosure integrative between material values and spiritual preaching transparency.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dahlifah Dahlifah
AU  - Iwan Triyuwono
AU  - Aji Dedi Mulawaran
AU  - Roekhudin
PY  - 2019/02
DA  - 2019/02
TI  - Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 165
EP  - 168
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.35
DO  - 10.2991/aicar-18.2019.35
ID  - Dahlifah2019/02
ER  -